17 C.F.R. § 210.12-18

Current through September 30, 2024
Section 210.12-18 - Supplemental information (for property-casualty insurance underwriters)

Affiliation with registrantDeferred policy acquisition costsReserves for unpaid claims and claim adjustment expensesDiscount, if any, deducted in column C4Unearned premiumsEarned premiumsNet investment incomeClaims and claim adjustment expenses incurred related toAmortization of deferred policy acquisition costsPaid claims and claim adjustment expensesPremiums written
(1) Current year(2) Prior years
Column AColumn BColumn CColumn DColumn EColumn FColumn GColumn HColumn IColumn JColumn K
(a) Consolidated property-casualty entities2
(b) Unconsolidated property-casualty subsidiaries2 3
(c) Proportionate share of registrant and its subsidiaries' 50%-or-less-owned property-casualty equity investees2 3

1 Information included in audited financial statements, including other schedules, need not be repeated in this schedule. Columns B, C, D, and E are as of the balance sheet dates, columns F, G, H, I, J, and K are for the same periods for which statements of comprehensive income are presented in the registrant's audited consolidated financial statements.

2 Present combined or consolidated amounts, as appropriate for each category, after intercompany eliminations.

3 Information is not required here for 50%-or-less-owned equity investees that file similar information with th Commission as registrants in their own right, if that fact and the name of the affiliated registrant is stated. If ending reserves in any category (a), (b), or (c) above is less than 5% of the total reserves otherwise required to be reported in this schedule, that category may be omitted and that fact so noted. If the amount of the reserves attributable to 50%-or-less-owned equity investors that file this information as registrants in their own right exceeds 95% of the total category (c) reserves, information for the other 50%-or-less-owned equity investees need not be provided.

4 Disclose in a footnote to this schedule the rate, or range of rates, estimated if necessary, at which the discount was computed for each category.

17 C.F.R. §210.12-18

49 FR 47599, Dec. 6, 1984, as amended at 83 FR 50208, Oct. 4, 2018
83 FR 50208, 11/5/2018